Following a two-year pilot, HMRC has decided to move alternative dispute resolution (ADR) for SMEs and individuals into ‘business as usual’ from 2013/14 and is considering extending the process to large and complex cases.
Amendments to secondary pensions tax legislation
Information requirements
IHT manual updated
Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons
SI 2013/178
Lakshmi Narain highlights the issues for advisers to consider this month, including the imminent deadline for HMRC's campaign targeting businesses which haven't made VAT returns.
Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.
Jeff Webber answers a query on the tax issues when QCBs go bad.
We don’t need a GAAR, says ACCA’s head of tax